The mere mention of the word Business Activity Statement (BAS) is enough to make many business owners break out in a sweat. Even more stressful than that is having to come up with the cash to pay the BAS!

The PAYG withholding (pay-as-you-go) system is used to progressively withhold income tax, the Medicare levy, student HELP loan repayments and sundry other statutory deductions from salary, compensation and other payments made to employees…

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